Pengaruh Penerapan e-SPT Terhadap Kepatuhan Pajak: Studi Empiris Terhadap Pengusaha Kena Pajak di Wilayah KPP Pratama “X” Jawa Barat I

Lingga, Ita Salsalina (2013) Pengaruh Penerapan e-SPT Terhadap Kepatuhan Pajak: Studi Empiris Terhadap Pengusaha Kena Pajak di Wilayah KPP Pratama “X” Jawa Barat I. Jurnal Akuntansi, 5 (1). pp. 50-60. ISSN 2085-8698

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Abstract

In order to improve the quality of tax services to the tax payers, the Directorate General of Taxation implement modernization of tax administration system. This system uses electronic tax return (e-SPT) in reporting tax. The purpose of this research is to examine the influence on the implementation of e-SPT towards tax compliance. This research uses survey method with simple regression analysis. Data are collected through questionnaires which are distributed to tax payers at KPP Pratama “X” West Java I. The results of this research shows that the implementation of e-SPT has a significant influence towards tax compliance.

Item Type:	Article
Uncontrolled Keywords:	e-SPT , tax compliance.
Subjects:	H Social Sciences > HJ Public Finance
Depositing User:	Perpustakaan Maranatha
Date Deposited:	02 Sep 2013 05:04
Last Modified:	08 Jun 2025 15:39
URI:	http://repository.maranatha.edu/id/eprint/3943

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